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All Journal LEGAL BRIEF Journal Philosophy of Law
Imron Chumaidi
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Law, Crime, Criminology & Criminal Justice

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Regulation of Income Tax in Law Number 7 of 2021 in An Effort to Create Justice and Legal Certainty Imron Chumaidi; Afif Noor
LEGAL BRIEF Vol. 11 No. 4 (2022): October: Law Science and Field
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.861 KB)

Abstract

Income Tax Regulations in Law No. 7 of 2021 Concerning Harmonization of Tax Regulations has brought changes to the existence of income tax as a source of state revenue. One of the considerations for changing the Income Tax Law, in addition to increasing state revenues from the tax sector, is to provide justice and certainty for taxpayers. Justice and certainty are requirements for tax collection that must always be considered when drafting regulations in the taxation sector. This research will examine the income tax regulation in Law No. 7 of 2021 from the perspective of justice and legal certainty. Data mining is carried out using secondary data in the form of primary legal materials and secondary legal materials. Based on the data obtained, it can be concluded that the income tax regulation in Law No. 7 of 2021 has provided justice and legal certainty, which, among others, is indicated by the five layers of income tax and the widening of the range of taxable income (PKP).
MECHANISM FOR SETTLEMENT OF DEFAULT IN THE MORTGAGE LOAN AGREEMENT AT PT. BPR BKK PURWODADI GROBOGAN Imron Chumaidi
Journal Philosophy of Law Vol 3, No 2 (2022)
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/jpl.v3i4.3361

Abstract

This study aims to determine the mechanism for settling defaults in the imposition of credit contracts at PT. BPR BKK PURWO-DADI GROBOGAN and to understand the ideal default settlement mechanism in imposing credit contracts at PT. BPR BKK PURWODADI GROBOGAN. This research uses a sociological juridical approach, and the research specification is descriptive-analytical. The data used are primary data, secondary data is data obtained directly from the field using inter- views, and secondary data is library research. The results obtained: 1) If the Customer defaults in fulfilling his obligations in terms of installments or loan repayments, then settle the default against the Debtor, PT. BPR BKK PURWODADI GROBOGAN makes a settlement by conducting an auction at the KPKNL and completing the auction terms and Failure to Settle Dispute in Court 2). If the customer de- faults in fulfilling his obligations in terms of installments or repayments, the ideal default loan settlement mechanism in imposing credit agreements are by Settlement of Banking Disputes Through Mediation Forums, Warning Letters, Refinancing/Refreshing, Personal Guarantees, sale of assets/objects guarantee together.
Co-Authors Afif Noor